2025-07-31-accounts

APPENDIX 1

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O S C rc From
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Trustees’ Annual Report for the period Period start date Period end date Day1 AugustMonth 2024Year To 31Day JulyMonth Year2025

Office of the Scottish Charity Regulator

Charity name Portlethen & District Men’s Shed Other names charity is — Registered charity number $C044995 Charity’s principal address Cookston Road, Portlethen, Aberdeenshire.

Postcode AB12 4PT

Names of the charity trustees on date of approval of Trustees’ Annual Report

Trustee Dates acted if Name of person name Office (if any) not for whole year (or body) entitled to appoint trustee (if any) 1 Chair 2 Vice Chair 3 Treasurer 4 Secretary 5 6 T 8 9 10 11 12 13 14 15 16 17 18 19 20

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APPENDIX 1

Reference and administration details

Names of all other charity trustees during the period, if any, (for example, those who resigned part way through the financial period) Name Dates actedif not for whole year

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Name
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Structure, governance and management Type of governing document The charity is a voluntary association governed by its constitution which was adopted on the 14'" July 2014 and registered with the Office of the Scottish Charity Regulator (OSCR) as a Scottish Charitable Incorporated Organisation (SCIO). Registered as Company Number CS001528 with Companies House. Trustee recruitment and appointment § The management and the administration of the charity is the responsibility of the charity trustees. New trustees are recruited from membership and should be active and involved in the shed’s day to day activities. Candidates must be willing to serve, are proposed by the trustees and appointed by the members at an AGM. Objectives and activities Charitable purposes The organisation's main aim is to address the social, health and wellbeing needs primarily of men of all ages and backgrounds living in Portlethen and surrounding areas, through the creation, upkeep and development of a facility, namely a Men's shed, in which men can meet and jointly or individually undertake creative, physical and recreational activities of their choice. Summary of the main activities The main activity of the charity is to provide facility where the users will be in relation to these objects able to

o Share skills and interests, swap ideas and pass on knowledge.

o	Share skills and interests, swap ideas and pass on knowledge.
o o	Actively pursue hobbies and pastimes. Workon projects that will aid the community and help
o	develop a positive sense ofachievement. Havea place togo and relax, drink a cuppa, discuss issues, share concerns, talk and have a laugh, knowing
©	they are among friends. Encourage others and promote general physical and
	mentalwell-being.

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APPENDIX 1

Achievements and performance

|Summary ofthe main achievements of
the charityduring the financial period||The shedwas important forthosewho felt isolated, missed friendsand
missed the outdoors. It helped provide a positive feeling ofworth, of
contributing to the communityand a place to chat and share.| |---|---| ||During the yearwe completed a wide range ofprojects that included many| ||planters, bench refurbishments and a range of‘one of projects. For the| ||second yearwe made and sold wooden poppies in theweeks before| ||Remembrance Sunday.| ||The Shed needs expanded premises, and after a considerable effort, a| ||CommunityAsset Transfer requestwas submitted to Aberdeenshire| ||Council related to a recently closed Social Services building in Portlethen.| ||The final decision on the request should come towards the end of 2025.| ||Financially, the Shed closed the year with a small surplus of£1359.02. We| ||were the beneficiaries oftwo substantial grants.| |Financial review|| |Briefstatement ofthe charity’s policy
on reserves|Ideallythe shed maintains reserves sufficient for at leasttwo orthree
years ofoperating expenses plus some contingency for building repairand| ||equipment replacement.| |Details ofany deficit|N/A| |Donated facilities and services (ifany)|| Donations ofuseful materials, such aswood, and tools have been| ||welcomedthroughouttheyear.|

3

APPENDIX 1

Other optional information

Declaration

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The trustees declare that they have approved the trustees’ report above.
Signed on behalf of the charity’s trustees
Signature(s)
Full name(s)
Position (e.g. Chair) Chair Treasurer
Date a Pe ,
[3 Nov. e7s (ZB Kev. WhyYe
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APPENDIX2

PORTLETHEN & DISTRICT MEN'S SHED

$C044995

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||||||||||||||||| |---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---| |(NC|Sf|TD|Receipts|and|payments|accounts| |Section|A|Statement|of|receipts|and|payments| |.|Expendable|Permanent| |Unresniciedfunds|Restricted funds|endowment|endowment|currentTotal aaaperiod|Total rundsperiod|fast| |funds|funds| |to|nearest|£|to|nearest|£|to|nearest|£|to|nearest|£|to nearest £|to|nearest|£| |Ai|Receipts| |asear |||[2.955,]||3.220| |9|ae || |a|ioe| |hnineaa| |me| |tadngrecepts| |Gross|sme||||||__||||a| |Caelbuildings| |Rentsfromland&buiingsand||A||||eyeen|||| |peesactivities|a || |At|Subtotal] __6262|[~ 2985)|cs.|ae| |A2|Receipts|from|asset|&|investment| |sales| |proceeds from sale offixedassets||| |Proceeds|from|sale ofinvestments|[|| |A2|Sub total[| |ExpensesA3|Payments trinarasnaacivies|[aw||[|| [i| |sessrecrameymens|TE|oe || |rvesinerimeragenentcoss|TL|va| |Payments|relating|directly|to|charitable| |CSactivities||||7,719|7,365| |Sa| |||a| |[feat| |Preparatonoannuaracsouns||| |||independent orararaton]|||mest|a| |oe| |eeees||ee|ot||| |A3 Sub|total|4193]||___ 3,655,|7,615| |A4|Payments|relating|to|asset|and| |rchsesinvestment oftesassesmovements|Td| |Prcraseoavesmens||| |AaSubtotal|| |Matrecaipts/(peyoossts) EE|Ea|Sea| |3,095)| |Surpus|(cerca|foryeer)|20s9||_2,059|coo ||ae ee|

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APPENDIX 2 PORTLETHEN & DISTRICT MEN'S SHED

$C044995

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Section B Statement of balances
Unrestricted Permanent
tunde Restricted‘ funds sidoaniandExpendablefunda —" Totalperiodcurrent Total last period:
to nearest £ to nearest £ to nearest £ to nearest £ to nearest £ to nearest £
Surplus / (deficit) shown on receipts and 700
payments account (700)
Cash and bank balances at end of year 14,714 zk: 14,714 | 43.385]
(Agree balances with receipts and payments
account(s))
; Fund to which asset belongs. Market valuation Last year
to nearest £ to nearest £
— ——
Total
Details Fund to which asset belongs Cost (ifst available)ausat Currentavailable)value (if Last year
‘to nearest £ to nearest £ to nearest £
- =
Total
Detalls Fund to which liability relates Amount due Last year
to nearest £ to nearest £
7 —— ——
Total
Details Fund to which liability" relates: Amount(estimate)due Last year
to nearest £ to nearest £
——— — —
Total
Signedbehalf ofby allone theortrusteestwo trustees on Signature Print Name approvalDatetei of
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PDMS Annual Accounts 1 Aug ‘24 to 31 July '25.xlsx / Statement of balances

2

December 2007

APPENDIX 2

PORTLETHEN & DISTRICT MEN'S SHED

$C044995

Section C Notes to the Accounts

C1 Nature and purpose of funds |See descriptions entered on the ‘Additional Notes' pages (may be stated on analysis of funds worksheets)

. : = sy Individual / Number of grants £ ' iy OF PROJGL SUPRONe institution made C2 Grants Restricted donation for workshop equipment WindMeikleFarm Carewe Late Restricted donation for operating expenses ee eee)

C3a Trustee remuneration If no remuneration was paid during the period to any charity trustee or person connected to a trustee cross this box (otherwise complete section 3b)

C3b Trustee remuneration - details

C4a Trustee expenses If no expenses were paid to any charity trustee during the period then cross this box (otherwise complete section 4b) Number of trustees £ a—=—— Transaction Balance amount (£) outstanding at C5 Transactions with trustees and connected persons

C6 Other information

No Trustees are renumerated in their capacity as Trustees

PDMS Annual Accounts 1 Aug '24 to 31 July '25.xIsx / Notes

3

December 2007

APPENDIX 2

PORTLETHEN & DISTRICT MEN'S SHED

$C044995

Additional analysis (1)

Analysis of receipts and payments

1 Donations
	Unrestricted funds	i RestictedAiris	Expendable endowment funds	Permanent endowment funds	Total current period	I ‘ Total Inetperiod
	to nearest £	to nearest £	to nearest £	to nearest £	to nearest £	to nearest £
6Thompson(AberdeenJournals) From the CashBox	0] 3,189	__2.823
	reference	reference	.	-	reference	-
2 Grants
	Unrestricted ‘hae tonearest £	Restricted funds to nearest £			Total current ied to nearest £	: Total lastperiod to nearest £
ASDAFoun Re onahreVurianyAeen		a			___*	ae
	-	reference			reference	.
3 Gross receiptsfrom other charitable activities
	Unrestricted funds	, Restricted funds	Expendable endowmentfunds	Permanent endowmentfunds	Total current period	Totehientperiod
	to nearest £	to nearest £	‘to nearest £	to nearest £	to nearost £	to nearest £
	385)				325]	[70]
	reference error		-	-	reference error	reference error
4 Payments relating directly to charitable activities
	Unrestricted funds	Restrictedfunds	Expendable endowmentfunds	Permanent endowmentfunds	Total current period	4 Total last otal fast period
	to nearest £	to nearest £	to nearest £	to nearest £	to nearest £	to nearest £
Donation toPoppy Scottand		a			a
	referenceerror	-	-		referenceerror	referenceerror

PDMS Annual Accounts 1 Aug ‘24 to 31 July '25.xlsxAdditional notes (1)

December 2007

APPENDIX 2

PORTLETHEN & DISTRICT MEN'S SHED

$C044995

Additional analysis (3)

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6 Breakdown of restricted funds
ASDA Foundation Meikle Carewe Aberdeenshire Total restricted Total restricted
Windfarm Voluntary Action funds funds last period
Receipts
rs | a |
ee|See ||
p05]rr 1.750| [ess] [700|
es | ee |ee
a |eee |a | ee
Ss |ee rr
——————— es |
Sub total aa! | | 700]
Receipts from asset 4 investment sales
Proceeds from sale of fixed assets.
Proceeds from sale of investments:
Sub total
Totalreceipts [_-] Fe
Payments
a |es|es eee
CL] [
eS |ES | —z
SSeS |EN |Se -
| | -———
ES | | [
[EE L
i |ne | Ls
Subtotal [700|} |1,205|
Payments relating to asset and investment
movements
Sub total
Not receots /(payments) eaEAGd
Surplus /(dfcl or your SReSaas CaEd ee
Nature and purposeof funds :
The grant from the ASDA Foundation was used to purchase a morticer and associated tools to enhance the skills of members and produce highly quality items, especially benches and
planters.
The Meikle Carewe Windfarm grant was used to purchase a table saw, dust extractor and repair a roof.
The AVA grant was used to pay for annual insurance, electric bills and annual rent.
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PDMS Annual Accounts 1 Aug ‘24 to 31 July '25.xlsxAdditional notes (3)

December 2007

APPENDIX 3

Independent examiner’s report on the accounts Report to the PORTLETHEN AND DISTRICT MEN’S SHED trustees/members of

Registered charity SC044995 number On the accounts of the Period start date Period end date charity for the period Day Month Year Day Month Year 1 August 2024 to 31 July 2025 Set DUES Pages oniersofacaisonal enews). Respective The charity's trustees are responsible for the preparation of the accounts in accordance responsibilities Of with the terms of the Charities and Trustee Investment (Scotland) 2005 Act and the trustees andexaminer Charities Accounts (Scotland) Regulations 2006 (as amended). The charity trustees consider that the audit requirement of Regulation 10(1) (d) of the Accounts Regulations does not apply. It is my responsibility to examine the accounts as required under section 44(1) (c) of the Act and to state whether particular matters have come to my attention. Basis of independent My examination is carried out in accordance with Regulation 11 of the 2006 Accounts examiner's statement Regulations. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts and seeks explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and, consequently, | do not express an audit opinion on the view given by the accounts. Independent examiner's _ In the course of my examination, no matter has come to my attention fetherthan-that statement ~disctosed-on-the-attachedpage*} 1. which gives me reasonable cause to believe that in any material respect the requirements: * to keep accounting records in accordance with section 44(1) (a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations, and * to prepare accounts which accord with the accounting records and comply with Regulation 9 of the 2006 Accounts Regulations have not been met, or 2. to which, in my opinion, attention should be drawn in order to enable a proper Signed Name Relevant professiona qualification(s) or bod (if any) Address

*Please delete the words in the brackets if they do not apply. If the words do apply, set out those matters which have come to your attention on the following page

APPENDIX 3

Disclosure section

Only complete if the examiner needs to highlight material problems.

Give here brief details of any items that the examiner wishes to disclose